Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 2Private Community Service and Social Organizations

Section 4.05 - RPTL Section 462

Clergy Residence Owned by Religious Corporation

Exemption Code(s): 21600 Year Originally Enacted: Before 1896

SUMMARY: Real property that (1) is owned by a religious corporation and (2) is used by the officiating clergyman of that corporation for residential purposes is exempt from taxation but liable for special ad valorem levies and special assessments.

ELIGIBILITY REQUIREMENTS:

Ownership Requirements: Owner must be a religious corporation that is eligible for exemption under RPTL 420-a (see the Exemption Profile for that statute).

Property Location Requirements: None.

Property Use Requirements: Property must be used as the residence of the officiating clergyman of the religious corporation eligible for exemption.

Certification by State or Local Government: None required.

Required Construction Start Date or Other Time Requirement: None.

LOCAL OPTION: No.

LIMITATION ON EXEMPTION:

GeneralMunicipalTaxes

SchoolDistrictTaxes

SpecialAd ValoremLevies

SpecialAssessments

1. Amount

Nolimit

Nolimit

Noexemptionallowed

Noexemptionallowed

2. Duration

Nolimit

Nolimit

Noexemptionallowed

Noexemptionallowed

3. Taxing Jurisdictiona. County or CountySpecial Districts

Ex

NA

Tax

Tax

b. City

Ex

NA

NA

Tax

c. Town or TownSpecial District

Ex

NA

Tax

Tax

d. Village

Ex

NA

NA

Tax

e. School District

NA

Ex

NA

NA

Ex-Exempt Tax-Taxable NA-Not Applicable

PAYMENTS IN LIEU OF TAXES: None required.

CALCULATION OF EXEMPTION:

General Municipal and School District Taxes: 100% of assessed value.

Special Ad Valorem Levies and Special Assessments: No exemption allowed.

CODING OF EXEMPTION ON ASSESSMENT ROLL:

Code

Description of Alternative Codes Possible

21600

Assessment Roll Section(s): Exempt (RPS Section 8).

NOTE: This code should not be used to identify property owned by nonprofit organizations that is exempt under RPTL 420-a or RPTL 420-b or to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.

FILING REQUIREMENTS (Owner or Occupant of Property):

1. Form(s) - Initial Application:

Number(Outside NYC)

Number(NYC)

Title or Subject

RP-462 (1/95)

RP-462 (1/95)

Application*

RP-420-a-Org (9/00)

RP-420-Org (1/95)

Organization purpose

Schedule A,RP-420-a/b-Org (1/95)(only if required)

--

Supplemental informationon organization purpose

or, instead ofabove 420 forms:

----

Application in villagesusing town or countyassessment roll per

RP-420-a/b-Vlg (1/95)

--

RPTL 1402(2)

2. Form(s) - Renewal Application (Annual):

Number (Outside NYC)

Number (NYC)

Title or Subject

RP-462 (9/00)

RP-462 (1/95)

Application*

RP-420-a/b-Rnw-I (9/00)

RP-420-Rnw I (1/95)

Organization purpose

Schedule A,RP-420-a/b-Rnw-I (1/95)(only if required)

--

Supplemental informationon organization purpose

or, instead ofabove 420 forms:

RP-420-a/b-Vlg (1/95)

----

Application in villagesusing town or countyassessment roll perRPTL 1402 (2)

* See sample form and instruction booklet following Exemption Profile. For sample RP-420 forms and instructions, see Exemption Profile for RPTL 420-a.